2025 CPA Exam Pass Rates
The Core sections of the exam — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG) — are available for continuous testing throughout 2025, with scores released on a rolling basis. The Discipline sections — Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP) — are administered during specific testing windows in the first month of each quarter, with corresponding score release dates.
According to the AICPA, the Q1 2025 cumulative pass rates were:
| Section | Q1 2025 Pass Rates |
|---|---|
| AUD | 44.30% |
| FAR | 41.67% |
| REG | 62.03% |
| BAR | 37.64% |
| ISC | 61.23% |
| TCP | 74.94% |
2024 CPA Exam Pass Rates
Each time the AICPA overhauls the CPA Exam, as they did in 2024, new CPA Exam Blueprints, test questions, and content areas are introduced. The practice analysis process ensures that each CPA Exam version is designed to reflect the profession's evolving needs — pass rates are not meant to remain the same as in previous versions.
Since the launch of the CPA Evolution in 2024, CPA Exam pass rates have exhibited notable shifts, particularly across different sections of the newly structured exam.
According to the AICPA, the 2024 cumulative pass rates were:
| Section | 2024 Pass Rates |
|---|---|
| AUD | 45.79% |
| FAR | 39.59% |
| REG | 62.61% |
| BAR | 38.08% |
| ISC | 58.00% |
| TCP | 73.91% |
Pre-CPA Evolution CPA Exam Pass Rates
Pass rates for 2024 are incomparable with pre-CPA Evolution pass rates because the 2024 CPA Exam underwent major changes in structure, content, and testing methodology. Historic CPA Exam pass rates are provided here for reference purposes only.
| Section | 2021 Pass Rates | 2022 Pass Rates | 2023 Pass Rates |
|---|---|---|---|
|  AUD | 48% | 48% | 47% |
|  BEC | 62% | 60% | 47% |
|  FAR | 45% | 44% | 42% |
|  REG | 60% | 60% | 58% |
Why Are 2024 CPA Exam Pass Rates So Varied?
2024 CPA Exam pass rates show significant variation, particularly with TCP achieving the highest pass rate and FAR and BAR having the lowest pass rates. The shift is a reflection of the structural changes introduced by CPA Evolution, differences in candidate preparedness, and adjustments in exam content distribution.
The CPA Evolution introduced the Core and Discipline model, restructuring the exam’s content. Some difficult topics were shifted between sections, impacting pass rates. For example, FAR, which has historically been a tough section, now has an even higher concentration of analysis-heavy content after some topics were moved to BAR. This shift has contributed to FAR having the lowest pass rate. Additionally, FAR is frequently recommended as the first section to take, so there are many first-time test-takers. Many candidates who fail FAR never return to retake it or attempt another section.
We have also observed that candidates selecting TCP tend to be better prepared than those opting for BAR or ISC, leading to a disparity in pass rates. Candidates who choose TCP often have substantial backgrounds in taxation, aligning closely with REG and TCP content. This familiarity likely contributes to the notably higher pass rate in TCP compared to BAR or ISC.
Will CPA Exam Pass Rates Normalize?
Due to policy changes and the transition to the new exam format, a new normal for exam volumes and pass rates will not be clear until 2026, when stability is expected
CPA Exam Pass Rates by Section
Auditing & Attestation (AUD)
The AUD core section covers the entire auditing process, including auditing procedures, generally accepted auditing standards, standards related to attest engagements, and the AICPA Code of Professional Conduct. Be prepared with UWorld’s AUD CPA review course.
| AUD CPA Exam Pass Rates | |
|---|---|
| 2019 | 51% |
| 2020 | 53% |
| 2021 | 48% |
| 2022 | 48% |
| 2023 | 47% |
| 2024 | 46% |
Financial Accounting & Reporting (FAR)
The FAR core section requires CPA candidates to understand U.S. generally accepted accounting principles (GAAP), including financial statement concepts and standards, typical financial statement items, specific types of transactions and events, governmental accounting and reporting, and nongovernmental accounting and reporting. Get ready for the FAR section with UWorld’s FAR CPA review course.
| FAR CPA Exam Pass Rates | |
|---|---|
| 2019 | 46% |
| 2020 | 50% |
| 2021 | 45% |
| 2022 | 44% |
| 2023 | 43% |
| 2024 | 40% |
Regulation (REG)
The REG core section of the CPA Exam assesses your knowledge and skills in U.S. federal taxation, U.S. ethics and professional responsibilities related to tax practice, U.S. business law, and not-for-profit accounting and reporting. Study efficiently for this section with UWorld’s REG CPA review course.
| REG CPA Exam Pass Rates | |
|---|---|
| 2019 | 56% |
| 2020 | 62% |
| 2021 | 60% |
| 2022 | 60% |
| 2023 | 58% |
| 2024 | 63% |
Business Analysis & Reporting (BAR)
The BAR discipline of the CPA Exam evaluates your knowledge of financial risk management and financial planning techniques, emphasizing data analytics. Join the 94% of candidates who pass the BAR section using UWorld’s BAR CPA review course.
| BAR CPA Exam Pass Rates | |
|---|---|
| Q1 2024 | 43% |
| Q2 2024 | 40% |
| Q3 2024 | 40% |
| Q4 2024 | 34% |
| Q1 2025 | 38% |
Information Systems & Controls (ISC)
The ISC discipline of the CPA Exam evaluates your knowledge of IT and data governance, assurance or advisory services related to business processes, internal control testing, and information system security. Get expert instruction and high-quality resources to ace this section of the CPA Exam using UWorld’s ISC CPA review course.
| ISC CPA Exam Pass Rates | |
|---|---|
| Q1 2024 | 51% |
| Q2 2024 | 58% |
| Q3 2024 | 62% |
| Q2 2024 | 56% |
| Q1 2025 | 61% |
Tax Compliance & Planning (TCP)
The TCP discipline of the CPA Exam evaluates your knowledge of individual and entity tax compliance, personal financial planning, and entity planning. Master necessary concepts and pass this section of the CPA Exam using UWorld’s TCP CPA review course.
| TCP CPA Exam Pass Rates | |
|---|---|
| Q1 2024 | 82% |
| Q2 2024 | 76% |
| Q3 2024 | 73% |
| Q4 2024 | 72% |
| Q1 2025 | 75% |
CPA Exam Pass Rates by University
The National Association of State Boards of Accountancy (NASBA) releases reports on CPA Exam pass rates at the top universities with accounting programs. Here are the top 10 programs with the highest CPA Exam pass rates, based on when this ranking was last published in 2023.
| Ranking | Institution | 2023 CPA Exam Pass Rate |
|---|---|---|
| 1 | Northwestern College | 94.3% |
| 2 | University of Wisconsin System | 88.9% |
| 3 | University of Virginia | 88.3% |
| 4 | Northwestern University | 87.5% |
| 5 | Brigham Young University | 85.3% |
| 6 | Augustana University | 84.8% |
| 7 | Lehigh University | 84.2% |
| 8 | University of Wisconsin-Madison | 83.3% |
| 9 | Hillsdale College | 83.3% |
| 10 | Wake Forest University | 83.1% |
Frequently Asked Questions (FAQs)
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Read More About the CPA Exam
Get all the information you need to know about CPA Exam scoring, pass rates, and how the AICPA calculates the passing score.
Find out when the AICPA posts CPA Exam score release dates to learn when you can expect to receive your scores.
UWorld CPA Review Study Guides incorporate the full course syllabus and can be customized to account for your study habits.
CPA Exam Sections, Format & Content
Get all the information you need about the CPA Exam’s format, structure, and content for each section.
